美国注册会计师（CPA）认证考试教材PDF电子书下载

Module One Business Structures 1

1.1 Sole proprietorship 1

1.2 General partnership 1

1.2.1 Nature of a General Partnership 1

1.2.2 Formation of a General Partnership 2

1.2.3 Operation of a General Partnership 4

1.2.4 Termination—Dissociaticn and Dissolution 7

1.2.5 Finacial Structure and Capitalization 10

1.2.6 Profit and Loss Allocation 10

1.2.7 Distribution 11

1.2.8 Rihgts,Duties,Legal,Obligation,and Authority of General Partners 11

1.2.9 Duties and Legal Obligations of Partners 12

1.2.10 Authority 13

1.2.11 Advantages and Disadvantages 13

1.3 Limited Iiability partnership 13

1.4 Limited partnership 14

1.4.1 Nature of a Limited Partnership 15

1.4.2 Formation 15

1.4.3 Operation 16

1.4.4 Termination 16

1.4.5 Financial Structure and Capitalization 16

1.4.6 Profit and Loss Allocations 16

1.4.7 Distributions 17

1.4.8 Rights 17

1.4.9 Duties and Legal Obligations 17

1.4.10 Authority 18

1.5 Limited Iiability Company 18

1.5.1 Nature 18

1.5.2 Formation 18

1.5.3 Operation 19

1.5.4 Termination 19

1.5.5 Financial Structure and Capitalization 19

1.5.6 Profit and Loss Allocation 20

1.5.7 Distributions 20

1.5.8 Rights,Duties,and Obligations 20

1.5.9 Authority and Managerent 20

1.6 Corporation 21

1.6.1 Overview 21

1.6.2 Management of the Operations 21

1.6.3 Corporation Liable for Obligations 21

1.6.4 Continuity of Life 21

1.6.5 Transferability 21

1.6.6 Tax Treatment 21

1.6.7 Choice as a Business Entity 22

1.6.8 Bankruptcy 22

1.6.9 Nature of a Corporation 22

1.6.10 Formation of a Corporation 23

1.6.11 Operation of a Corporation 28

1.6.12 Termination of a Corporation 32

1.6.13 Financial Structure and Capitalization 32

1.6.14 Profit and Loss Allocation 35

1.6.15 Distributions(Dividends) 35

1.6.16 Shareholders:Rights,Duties,Obligations,and Authority 36

1.6.17 Directiors;Rights,Duites,Obligations,and Authority 42

1.6.18 Officers:Rights,Duties,Obligations,and Authority 44

1.6.19 Calendar Year Vs.Fiscal Year 44

Module Two Micro and Macro-economics 46

2.1 Microeconomics 46

2.1.1 Demand and Supply 46

2.1.2 Production Cost of Economic Resources 56

2.1.3 Market Structure 57

2.2 Macroeconomics 64

2.2.1 National Economics 65

2.2.2 Business Cycles and Fluctuations 69

2.2.3 Monetary Policy and the Finance Supply 74

2.2.4 Market Influence and Business Strategies 76

Module Three Risk and Financial Management 80

3.1 Risk Management 80

3.1.1 Risk and Return 80

3.1.2 Computation of Return 82

3.2 Financial Management 92

3.2.1 Capital Budgeting 92

3.2.2 Working Capital Management 101

Module Four Information Technology 107

4.1 Introduction 107

4.2 Roles and Responsibilities 111

4.3 IT Fundamentals 112

4.3.1 Components of Computerized Systems 112

4.3.2 Network 118

4.3.3 Transaction Processing Methodology 122

4.3.4 Centralized vs.Decentralized(Distributed)Processing 122

4.4 Risks,Controls,Recovery,and Business Continuity 123

4.5 E-business/Commerce 130

4.6 Flowcharting 136

Module Five Measurements and Planning 138

5.1 Performance Measurement 138

5.1.1 Performance Measures 138

5.1.2 Benchmark and Best-practices 150

5.2 Cost measurements and Planning 152

5.2.1 Managerial Accg Vs.Financial Acctg 153

5.2.2 Cost Concepts 153

5.2.3 Manufacture Overhead Concepts 160

5.2.4 Cost System 164

Glossary 183